<TABLE> <S> <C>


<ARTICLE>                                           5

<LEGEND>
                                                       EXHIBIT 27

This schedule  contains  summary  financial  information  extracted  from Marvel
Enterprises, Inc. Condensed Consolidated Balance Sheets and Statements of Income
and is qualified in its entirety by reference to such financial statements


</LEGEND>
<CIK>                                          0000933730
<NAME>                                         MARVEL ENTERPRISES, INC.
<MULTIPLIER>                                   1,000


<S>                                                 <C>
<PERIOD-TYPE>                                       6-MOS
<FISCAL-YEAR-END>                                   DEC-31-2000
<PERIOD-START>                                      JAN-01-2000
<PERIOD-END>                                        JUN-30-2000
<CASH>                                                   46,241
<SECURITIES>                                                  0
<RECEIVABLES>                                            48,140
<ALLOWANCES>                                             19,160
<INVENTORY>                                              43,372
<CURRENT-ASSETS>                                        126,824
<PP&E>                                                   36,823
<DEPRECIATION>                                           20,321
<TOTAL-ASSETS>                                          601,818
<CURRENT-LIABILITIES>                                    56,382
<BONDS>                                                 250,000
                                         0
                                             194,335
<COMMON>                                                    409
<OTHER-SE>                                              133,647
<TOTAL-LIABILITY-AND-EQUITY>                            601,818
<SALES>                                                  94,229
<TOTAL-REVENUES>                                         94,229
<CGS>                                                    46,677
<TOTAL-COSTS>                                            46,677
<OTHER-EXPENSES>                                         59,214
<LOSS-PROVISION>                                              0
<INTEREST-EXPENSE>                                       14,416
<INCOME-PRETAX>                                         (26,078)
<INCOME-TAX>                                                893
<INCOME-CONTINUING>                                     (26,971)
<DISCONTINUED>                                                0
<EXTRAORDINARY>                                               0
<CHANGES>                                                     0
<NET-INCOME>                                            (27,234)
<EPS-BASIC>                                               (1.03)
<EPS-DILUTED>                                             (1.03)




</TABLE>



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